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    <title>2018 (2) TMI 573 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Order-in-Appeal and providing relief in the matter of service tax liability related to services provided to M/s UPSRTC. The Tribunal concluded that the exclusion of consideration received for services exempt from service tax was permissible, and the abetment of 60% under Notifications No.9/2004 and 1/2006-ST did not need to be included in the calculation of the aggregate value, falling within the permissible limit for exemption under Notification No.6/2005-ST.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Order-in-Appeal and providing relief in the matter of service tax liability related to services provided to M/s UPSRTC. The Tribunal concluded that the exclusion of consideration received for services exempt from service tax was permissible, and the abetment of 60% under Notifications No.9/2004 and 1/2006-ST did not need to be included in the calculation of the aggregate value, falling within the permissible limit for exemption under Notification No.6/2005-ST.</description>
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